REVIEW JURNAL ETIKA PROFESI AKUNTANSI

JUDUL JURNAL

PROFESIONALISME INTERNAL AUDITOR DAN INTENSI MELAKUKAN 

JURNAL

Liquidity

VOLUME, HALAMAN, & TAHUN

Volume. 2, Nomor. 1, Halaman 34 – 44. Tahun 2013

PENULIS

Yusar Sagara

REVIEWER

1. Ahmad Muhtadin
2. Citra Tri Novi Handayani
3. Harri Dhini Pratiwi
4. Illa Pertiwi
5. Metta Devi Suryono

LATAR BELAKANG

Yang melatarbelakangi penulisan ini adalah banyaknya kecurangan yang dilakukan oleh manajemen perusahaan di Indonesia, pihak manajemen berupaya agar fraud mustahil untuk ditemukan. Selain itu pihak manajemen dapat meminta internal auditor untuk mengubah laporan dari penugasan audit internal yang telah dilakukan. Dalam hal ini internal auditor dituntut untuk memiliki sikap profesionalisme untuk dapat mendeteksi fraud tersebut. Whistleblowing merupakan suatu pengungkapan tindakan pelanggaran yang melawan hukum yang dapat merugikan organisasi yang dilakukan oleh pihak manajemen terhadap organisasi. Dalam penelitian ini whistleblowing yang dilakukkan oleh auditor internal (whistleblower). Di Indonesia sendiri banyak orang yang dikategorikan sebagai whistleblower. Misalnya Vincentius Amin Sutanto, mantan pegawai PT. Asian Agri yang mengungkap skandal menipulasi pajak triliyunan rupiah perusahaan perkebunan raksasa milik konglomerat Sukanto Tanoto. Bagi perusahaan yang taat dengan peratur-an, whistleblowing menjadi suatu bagian dari sistem pengendalian mereka.Tetapi sebaliknya bagi perusahaan yang tidak taat terhadap peraturan maka whistleblowing dapat menjadi ancaman bagi mereka. Oleh sebab itu penulis ingin mengkaji dan melihat seberapa jauh profesionalisme internal auditor akan mempengaruhi internal auditor dalam melakukan whistleblowing.

SUBJEK DAN TUJUAN PENELITIAN

Subjek penelitian ini adalah Internal Auditor. Tujuan utama dari penelitian ini adalah untuk menganalisis pengaruh profesionalisme internal auditor terhadap intensi untuk me-lakukan whistleblowing.

METODE PENELITIAN

Metode yang digunakan dalam penelitian ini adalah metode analisis data kuantitatif dengan menggunakan perangkat lunak Microsoft Excel dan program SPSS (Statistical Package for Social Sciences) versi 19.

VARIABEL DEPENDEN

Variabel dependen dalam penelitian ini adalah intensi melakukan whistleblowing. Untuk mengukur variabel dependen ini menggunakan tiga skenario kasus yang dikembangkan oleh Schultz et all. (1993), yaitu skenario kasus yang berkaitan dengan akuntansi yang digunakan dengan pertimbangkan relevansinya terhadap penelitian ini.

VARIABEL INDEPENDEN

Variable independen dalam penelitian ini adalah profesional internal auditor dengan menggunakan konsep dari Kalbers dan Forgathy (1995). Dimana terdapat 4 (empat) dimensi untuk menilai profesionalisme, yaitu :

1. Afiliasi dengan komunitas;
2. Tuntutan untuk mandiri;
3. Keyakinan terhadap peraturan sendiri atau profesi;
4. Kepentingan sosial.

Untuk mengukur variabel independen ini menggunakan kuisioner berskala lima (Skala Likert).

PERSAMAAN VARIABEL

Untuk mengetahui pengaruh antara satu variabel dependen dengan lebih dari satu variabel independen dapat dilakukan dengan analisis regresi linier berganda, dimana:

Variabel dependennya adalah intensi melakukan whistleblowing

Variabel independennya adalah afiliasi komunitas, kewajiban sosial, keyakinan terhadap peraturan sendiri dan tuntutan untuk mandiri sebagai ukuran profesionalisme internal auditor.

Persamaan Multiple Regresion yang digunakan adalah:

Y = a + b1 X1 + b2 X2 + b3 X3 + b4 X4 + b5 X5 + e

HASIL DAN PEMBAHASAN PENELITIAN

• Hasil Uji Koefisien Determinasi (R2)

Berdasarkan hasil uji yang telah dilakukan, didapat hasil yang menunjukkan nilai adjusted R2 sebesar 0,192 (19,2%), yang menunjukkan bahwa 5 variabel profesionalisme internal auditor terhadap intensi melakukan whistleblowing adalah sebesar 19,2%, sedangkan sisanya sebesar 81,8% dijelaskan oleh faktor-faktor lain.

• Uji Statistik F (Uji Simultan)

Berdasarkan hasil uji yang telah dilakukan, didapatkan nilai F hitung sebesar 3,418 dengan signifasikasi 0,01. Dikarenakan signifikasi lebih kecil dari 0,05 dapat dikatakan bahwa kelima variabel profesionalisme internal auditor mempunyai pengaruh secara silmutan terhadap intensi melakukan whistleblowing.

Model persamaan regresi :

Y = 23,032 – 0,105X1 + 0,606X2 + 0,167X3 + 0,112X4 + 1,469X5+ 7,775

• Pengaruh Profesionalisme Internal Auditor (dimensi afiliasi komunitas) terhadap Intensi dalam Melakukan whistleblowing.

Variabel ini mempunyai nilai koefisien regresi sebesar -0,105. Hasil ini dapat memberikan gambaran bahwa internal auditor yang mempunyai profesionalisme (dimensi afiliasi komunitas) tinggi tidak mempengaruhi niatnya untuk mengungkapkan kecurangan atau pelanggaran. Adanya rutinitas dalam berlangganan publikasi atau jurnal tentang internal auditor dan adanya partisipasi dalam pertemuan internal auditor tidak akan meningkatkan intensi melakukan whistleblowing. Hal itu dapat saja meningkatkan pe-ngetahuan dan profesionalisme seorang internal auditor, tetapi belum tentu dapat menumbuhkan niat seorang internal auditor untuk mengungkapkan sebuah kecurangan.

Keadaan tersebut dapat dipahami meskipun internal auditor selalu berlangganan dan membaca publikasi atau jurnal internal auditing serta berpartisipasi dalam pertemuan bahkan berdiskusi dengan internal auditor perusahaan lain, tetapi kalau tidak ada kesadaran dari dalam internal auditor itu sendiri maka tidak akan menumbuhkan niat untuk mengungkapkan kecurangan meskipun ia mengetahuinya bahwa itu merupakan kerugian bagi perusahaan.

• Pengaruh Profesionalisme Internal Auditor (dimensi kewajiban sosial) terhadap Intensi dalam Melakukan Whistleblowing.

Variabel ini mempunyai nilai koefisien regresi sebesar 0,606. Hasil pengujian ini menyatakan bahwa keberadaan internal auditor penting bagi masyarakat, yang menimbulkan tumbuhnya niat internal auditor untuk mengungkapkan kecurangan. Hal ini disebabkan adanya keberanian dari internal auditor terhadap tindakan mengungkapkan kecurangan tersebut. Hal ini merupakan tantangan dari kegiatan internal auditor, karena tujuan dari kegiatan intrernal audit adalah selain memberikan informasi yang diperlukan manajemen, internal auditor juga mempunyai tangung jawab sosial terhadap informasi yang dibutuhkan oleh masyarakat.

• Pengaruh Profesionalisme Internal Auditor (dimensi dedikasi terhadap pekerjaan) terhadap Intensi Melakukan Whistleblowing.

Variabel ini mempunyai nilai koefisien regresi sebesar -0,167. Hasil pengujian ini membuktikan bahwa semakin tinggi profesionalisme (dimensi dedikasi terhadap pekerjaan) maka intensi untuk melakukan whistleblowing menjadi tinggi. Walaupun internal auditor dengan seluruh kemampuannya, tidak akan menumbuhkan niat dari auditor untuk mengungkapkan pelanggaran. Dengan adanya reward atau gaji yang tinggi serta bonusakan menumbuhkan kesadaran internal auditor untuk mengungkapkan pelanggaran.

• Pengaruh Profesionalisme Internal Auditor (dimensi keyakinan terhadap peraturan sendiri atau profesi) terhadap Intensi Melakukan Whistleblowing.

Variabel ini mempunyai nilai koefisien regresi sebesar 0,112. Hasil pengujian ini membuktikan bahwa adanya hubungan yang signifikan antara tingkat profesionalisme (dimensi keyakinan terhadap peraturan sendiri) yang tinggi terhadap internal auditor untuk melakukan whistleblowing. Hal ini disebabkan oleh standar profesi internal auditor yang berbeda di setiap organisasi, adanya cara yang tidak dapat diandalkan untuk menilai kompetensi sesama internal auditor, dan adanya penilaian anter-internal auditor lainnya mejadikan internal ausitor tidak akan meningkatkan intensi melakukan whitsleblowing. Internal auditor akan mengungkapkan whitsleblowing apabila terjadi konflik organisasi.

• Pengaruh Profesionalisme Internal Auditor (dimensi tuntutan untuk mandiri) terhadap Intensi Melakukan Whistleblowing.

Variabel ini mempunyai nilai koefisien regresi sebesar 1,469. Hasil pengujian ini menggambarkan bahwa internal auditor yang mempunyai profesionalisme (dimensi untuk mandiri) yang tinggi akan meningkatkan intensi melakukan whistleblowing. Deengan intenal auditor dapat membuat keputusan terhadap pekerjaan auditnya, dapat merencanakan dan memutuskan hasil audit serta tidak adanya intervensi dari pihak lain, maka akan meningkatkan niat dari pihak lain, maka akan meningkatkan niat internal auditor untuk mengungkapkan kecurangan. Dengan adanya independensi dari internal untuk mengungkapkan pelanggaran.

KESIMPULAN PENELITIAN

Dalam penelitian ini penulis telah mendapatkan kesimpulan, yaitu:

1. Profesionalisme internal auditor (dimensi afiliasi komunitas, dimensi terhadap pekerjaan) berpengaruh negatif terhadap intensi melakukan whistleblowing.
2. Profesionalisme internal auditor (dimensi kewajiban sosial, dimensi keyakinan terhadap peraturan sendiri atau komunitas, dimensi tuntutan untuk mandiri) berpengaruh positif terhadap intensi melakukan whistleblowing.

Dari hasil penelitian ini penulis mengharapkan dapat mendorong pihak manajemen untuk meningkatkan profesionalisme internal auditor melalui pendidikan dan diberikan reward sehingga dapat meningkatkan pengungkapkan terhadap pelanggaran manajemen menerapkan whistle-blowing system. Karena hal ini dapat menciptakan kinerja manajemen menjadi lebih baik.

ADJECTIVE AND ADVERB

EXPLANATION OF ADJECTIVE AND ADVERB

ADJECTIVE

Adjective adalah kata yang digunakan untuk menerangkan Noun (kata benda) atau Pronoun (kata ganti).

ADVERB

Adverb adalah kata yang berfungsi menerangkan Verb (kata kerja),  Adjective (kata sifat), atau kata keterangan lainnya.

EXAMPLE OF ADJECTIVE AND ADVERB

ADJECTIVE

A. One Adjective

1. Pretty Girl
2. Pure Heart
3. Long Hair
4. Pale Skin
5. Soft Voice

B. Two Adjective

Untuk kalimat yang mengandung 2 kata sifat/lebih harus mengikuti urutan baku. Karena jika diartikan ke dalam bahasa Indonesia mungkin terdengar baik-baik saja, namun dalam bahasa Inggris salah satu yang tidak berurutan menjadi tidak sesuai standar tata bahasa.

Urutan penenpatan Adjective :

Biasa disingkat DOSASCOMP untuk mempermudah pembelajaran.

D = Determiner (a, an, some, the, dll) > artikel
O = Opinion (beautiful, rich, smart, kind, dll) > kata sifat dari opini seseorang
S = Size (big, small, wide, dll) > ukuran
A = Age (young, old, ancient, new, dll) > usia
S = Shape (thin, skinny, fat, round) > bentuk
C = Color (blue, red, pink, green, yellow, white, dll) > warna
O = Origin (Indonesia, Japan, Italy, dll) > asal negara
M = Material (wooden, plastic, metalic, dll) > bahan
P = Purpose (tennis, school, dll) > tujuan

1. A kind old granny (seorang nenek baik & tua)
2. Wide green court (lapangan yang lebar & hijau)
3. Brown wooden chair (kursi kayu coklat)
4. Rich chubby kid (anak kaya yang gemuk)
5. Delicious Italian pizza (pizza enak Italia)

C. More Than 2 Adjective

1. Talented young Indonesian girl
2. Strong manly big athlete
3. Charismatic handsome fall leader
4. Healthy thick blonde hair
5. Fresh clean clear water

ADVERB

A. Adverb

1. Surely you have to forgive her
2. The weather is getting cooler extremely these days
3. Basically we have to greet elder people
4. Speak up loudly! You are a Man!
5. Do it properly! We are getting out of time

B. Adverb Of Time

1. I will call you later
2. Yesterday I met your ex-love
3. I'm eating now, don't disturb me!
4. Tomorrow I'm going to visit my relatives
5. Passed the east gate just now 

C. Adverb Of Place

1. Don't put anything here
2. Everywhere you can find this plant easily
3. Below the table. the cat is sleeping
4. We pray to Lord to watch us from Above
5. Don't bad mouth me behind my back

D. Adverb Of Frequency

1. I usually wake up by 7
2. She always sits beside her crush
3. We never mock anyone about their bad
4. Please visit us more often
5. Sometimes, Peppy is truly handsome man, more handsome than Imo

IF CONDITIONAL

Hi, My name is Abraham Ahmad Muhtadin, I live at Pondok Bambu in East Jakarta, I'm currently 20 years old and I'm studying in an university that is notable for its motto, 

"World Class University".

I'm sure you're already know, right? Haha.

Actually I'm not willing to attend this univ, I want to attend to “STAN”. If only I was diligent and study hard, I would be there. For one time I only dream without do anything to realize, and now I regret that. If only I made friends who can help me to improve, I would be the pride of My Family. 

If I had a time machine, I would fix My mistake. But, god really has a plan for My life. In this school, I have been cured. I'm not the one who makes a struggle for My Family anymore. 

It's almost 2 years since My Mom was came through an accident which caused her broken leg the doctor said that My Mom couldn't walk normally for any longer. If I were a Doctor Doom, I would like to cure her. 

Beside study, I work part-time to pay My school fees by My Own. I believe, by hard working, I will become the successful one. If I blessed and succeed, I will make My Parents happy, buy a house, car, so on. 

I have a GF, whose name Is Agata. She is strong, brave, and very clingy, yeah, clingy hahaha. Until now, beside my mother and my sister, she's the woman that very important to my life. In every difficult time I had, almost everytime is passed together. She even never hesitate to make me the way I am now. If I become established, I will marry her, and I will make her as a happiest woman in the world.

If Conditional Type 1, 2, & 3

Type 1

1. If I blessed and succeed, I will make My Parents happy, buy a house, car, so on.
2. If I become established, I will marry her, and I will make her as a happiest woman in the world.

Type 2

1. If I had a time machine, I would fix My mistake.
2. If I were a Doctor Doom, I would like to cure her.

Type 3

1. If only I was diligent and study hard, I would be there.
2. If only I made friends who can help me to improve, I would be the pride of My Family. 

MODAL's

MODAL VERBS

A. FUNCTION

1. Can, Could, Be Able To

- Can
Is used to talk about possibility.
Is used to talk about ability.
Is used to make informal requests and orders.
Has two negative forms, is can’t and cannot.

- Could
Is used to talk about past abilities.
Is used to make formal requests.
In the negative form, is couldn’t.

- Be Able To

Is sometimes used instead of can or could.
Can be used with all tenses.
Is used to talk about ability.

2. Might and May

- Might
Is used mostly to express possibility.

To make suggestions or requests, although this is more common in British English and could be seen as extremely formal.
Is also used in conditional sentences.

- May

Is mostly used to express possibility.

It can also be used to ask and to give permission although this function is becoming less common.

3. Will and Would

- Will
Is used to show desire, preference, choice or consent.
To show the future.
To express capability.
To express determination or insistence.

- Would

Is used to show preference.
To show a wish.
For advice.

4. Must and Have to

- Must
Is mostly used to express certainty however as seen above it can also be used for necessity.
It is also used to express strong obligation.
Most native speakers prefer ‘have to’ which is less restrictive in its meaning.

- Have to

Is used to express certainty, necessity, and obligation.
Is used in the present, past or future.

5. Shall, Should, and Ought To

- Shall
To make a suggestion.
Shall for obligation in very formal situations.

- Should
Should is often used to give an opinion, to make a suggestion, express a preference or an idea.
To ask for an opinion.

B. DIFFERENCE

1. Can, Could, Be Able To

IN THE PRESENT:
“Can” and “able to” are the same in the present tense:
Yes, I can take on this project.
Yes, I‘m able to take on this project.
The negative forms are can’t and am not / is not / are not able to.

IN THE PAST:
We use “could/couldn’t” or “was/wasn’t able to.”
In general, both are used in the negative form:
I wasn’t able to finish all my homework yesterday.
I couldn’t finish all my homework yesterday.
But in the positive form, “was able to” is more common than “could”:
I was able to leave work a little early yesterday.
Don’t say didn’t can in the past – it doesn’t exist, and it’s a common error in English!

IN THE FUTURE:
In the future, there is only one form: “will be able to”:
I have some free time tomorrow, so I‘ll be able to work on this project.
Sorry, I won’t be able to go to the party on Thursday. I have school the next day.
Don’t say “will can” or “won’t can” – it’s another common error in English!

WHEN ASKING SOMEONE TO DO SOMETHING:
When you are asking someone to do something, use “could” (more formal) or “can” (more informal):
Could you bring me a glass of water, please?
Can you bring me a glass of water, please?

WHEN ASKING ABOUT SOMEONE’S ABILITIES:

In this case, you can use either CAN or ABLE TO:
Can you run a mile in less than 10 minutes?
Are you able to run a mile in less than 10 minutes?
Can is probably more common in spoken English, simply because it’s shorter.

2. Might and May

The usages of may and might are similar. Although one or the other is more likely to be used in some contexts, neither choice will be wrong. Below is an introduction to the most important uses of may and might.

3. Will and Would

When to Use Will

What does will mean? Will can be a noun, in which case it has various meanings. In this article, though, I will be concerned with will as a verb.
Will is a modal auxiliary verb, where it describes an action that is expected to take place in the future. It modifies many verbs in their future tenses.

Here are some examples,

You will arrive at the airport at 10:15am Thursday morning and escort the ambassador back to the royal palace.
Catalina will turn us in at the earliest opportunity.
I will sell my car when I can afford to buy a newer one.
Apple Inc. said Wednesday it will open its new campus in April and spend six months moving employees into a glass-encased building reminiscent of a spaceship. –The Wall Street Journal

When to Use Would

What does would mean? Would is another verb with multiple senses. Sometimes, it is the past tense of will but only under certain conditions.
Would describes something that was in the future at the time of the original action, but is no longer in the future now.

Here is an example,

“Jess said she would pick up the pizza,” said Erik.
In this example, Jess made a statement in the past about her intention to pick up a pizza in the near future. However, Erik is now referring to the event from a point even further in the future.

Here is another example,

Nissan said its new chief executive would be Hiroto Saikawa, a 40-year company veteran who had served as Nissan’s “chief competitive officer” and had led its operations in North America. –The New York Times

Would is also a conditional verb. It indicates an action that would happen if certain circumstances were met.

Here is an example,

I would buy a dishwasher if you ever cooked us anything.

4. Must and Have to

Must

We use must to make a logical deduction based on evidence. It indicates that the speaker is certain about something:

Examples:
It has rained all day, it must be very wet outside.
The weather is fantastic in California. It must a lot fun to live there.
Must is also used to express a strong obligation.

Examples:
Students must arrive in class on time.
You must stop when the traffic lights are red.
I must go to bed.

Have to

Like must, have to is used to express strong obligation, but when we use have to there is usually a sense of external obligation. Some external circumstance makes the obligation necessary.

Examples:
I have to send an urgent email.
I have to take this book back to the library.

5. Shall, Should, and Ought To

Difference Between Shall and Should

Key Difference: ‘Shall’, most commonly, refers to something that a person must to or intends to do. While ‘should’ is used as a past tense of ‘shall’.

‘Shall’ and ‘should’ are interrelated words, in the sense the ‘should’ is the past tense of ‘shall’. However, in many cases, ‘should’, being a modal verb acts differently under certain circumstances. Let’s see the definition of each word in order to better understand its behavior and usage.

Dictonary.com defines ‘shall’ as:

Something that will take place or exist in the future
Something, such as an order, promise, requirement, or obligation
The will to do something or have something take place
Something that is inevitable

To be able to
To have to: must
An offer, suggestion or request
From this we can see that the usage of the word shall differs according to the context it is used it. Most commonly, shall is used in order to state something a person must do, or will do.

Examples of Shall:
We shall arrive tomorrow.
You shall leave now.
He shall answer for his misdeeds.
I shall go out if I feel like it.
That day shall come.
You shall do as I say.
Shall we go out for lunch?

‘Should’ on the other hand is commonly considered as a past tense of ‘shall’; however it does not always act as such. ‘Should’ being a modal verb, changes usage depending on the context. A modal verb gives more information about the function of the main verb that it governs.

Dictionary.com defines ‘should’ as:

Simple past tense of shall
Used to express condition
must; ought

would

to express futurity from a point of view in the past
Examples of ‘should’:

If he should leave his father, his father would die
You should brush your teeth after each meal
She realized that she should have to do most of her farm work before sunrise
I should think you would apologize.
You should not do that.
People with high cholesterol should eat low-fat foods.
We should return the video before the video rental store closes.
I should have started on my paper by now

C. EXAMPLE

1. Can, Could, Be Able To

Present and Future:

1. Tom can write poetry very well.
2. Mike is able to solve complicated math equations
3. Lisa can’t speak French.

Past:

1. When I was a child I could climb trees.
2. He hasn’t been able to get in touch with the client yet.
3. I wasn’t able to visit her in the hospital.

Possibility / Impossibility:

1. You can catch that train at 10:43.
2. He can’t see you right now. He’s in surgery.
3. I could fly via Amsterdam if I leave the day before.

Ask Permission / Give Permission:

1. Can you lend me ten dollars?
2. You can borrow my car.
3. Could I have your number?
4. Could I talk to your supervisor please?

2. Might and May

Formal Permission / Formal Prohibition:

1. You may start your exam now.
2. You may not wear sandals to work.

Polite Request:

1. May I help you?

Possibility / Negative Possibility:

1. We may go out dinner tonight. Do you want to join us?
2. Our company might get the order if the client agrees to the price.
3. Adam and Sue may not buy that house. It’s very expensive.
4. They might not buy a house at all.

To Make a Suggestion (when there is no better alternative):

1. You may as well come inside. John will be home soon.
2. We might as well take Friday off. There’s no work to be done anyway.

Polite Suggestion:

1. You might like to try the salmon fillet. It’s our special today.

3. Will and Would

Polite Request or Statement:

1. Will you please take the trash out?
2. Would you mind if I sat here?
3. I’d (I would) like to sign up for your workshop.

4. Must and Have to

Present and Future:

1. You must have a passport to cross the border.
2. Elisabeth has to apply for her visa by March 10th.

Past:

1. I had to work late last night.

Almost 100% Certain

1. Thomas has lived in Paris for years. His French must be very good.

To Persuade

1. You must try this wine. It’s excellent.
2. You have to visit us while you’re in town.

Prohibited or Forbidden

1. You must not drive over the speed limit.
2. You mustn’t leave medicines where children can get to them.

Lack of Necessity

1. You don’t have to park the car. The hotel valet will do it for you.
2. Tim doesn’t have to go to school today. It’s a holiday.
3. You didn’t have to shout. Everyone could hear you.

5. Shall, Should, and Ought To

To Offer of Assistance or Polite Suggestion (When you are quite sure of a positive answer)

1. Shall we go for a walk?

Note: Shall is only used with I or we. It is used instead of will only in formal English.

To Offer of Assistance or Polite Suggestion (When you are not sure of a positive answer)

1. Should I call a doctor?

A Prediction or Expectation that Something Will Happen

1. The proposal should be finished on time.
2. I shouldn’t be late. The train usually arrives on time.

To Give Advice

1. You should check that document before you send it out.
2. You ought to have your car serviced before the winter.

To Give Advice (about something you think wrong or unacceptable)

1. James shouldn’t teach him words like those.

REFERENCE

http://www.ecenglish.com

http://www.gingersoftware.com

EXAMPLE SENTENCES OF COMPARISONS AND COMPARATIVE

EQUAL COMPARISONS

Example:

1. Based on article "Shanghai is Number One in World Education Rankings"

• "They are tested as soon as they come to school."

2. Agata Avia Melati is as cute as Megan Fox.

3. Abraham speak English not as fluently as Daniel Radcliffe.

4. Bintang draw as badly as Agata.

UNEQUAL COMPARISONS

Example:
1. Based on article "Shanghai is Number One in World Education Rankings"

• "Shanghai students study more harder than western pupils do and they spend less time on extracurricular activities or sport."

2. Agata Avia Melati speak English more accuratelly than Abraham.

3. Bintang plays piano more easily than Bondan.

4. Big Show's body is bigger than Rey Misterio.

DOUBLE COMPARATIVES

Example:
1. The more you are lazy, The more you are dumb.
2. The faster cars, The more expensive price.
3. The sharper knife, The more dangerous.

SUPERLATIVES

Example:

1.Based on article "Global Warming and the solutions"

• Global Warming became the hottest issue in entire the world.
• Laptops and computer are the most things which is used in daily in every house.

2. GTA 5 are not the most dangerous game in the world.

3. The kitten is the most adorable animals.


References:
1. Contoh Artikel Bahasa Inggris Tentang Global Warming
2. Contoh Arikel Bahasa Inggris
3. Contoh Artikel Bahasa Inggris dengan Artikel Berbeda